https://www.taxtmi.com/caselaws?id=105977 Chewing tobacco kimam was treated as a marketable manufactured product and therefore excisable under the relevant tariff headings, even though it was later used captively and its proportion of ingredients varied. The longer limitation period was upheld because the factories were unregistered, the manufacturing premises were undisclosed, prescribed procedure was not followed, and the record supported suppression with intent to evade duty. Exemption under Notification No. 121/94-C.E. and related proforma or Modvat credit was not finally determined because compliance with Chapter X procedure and the substantive conditions of the notification needed fresh factual verification, with consequential reworking of duty, penalty, and fine if required. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105977 Chewing tobacco kimam was treated as a marketable manufactured product and therefore excisable under the relevant tariff headings, even though it was later used captively and its proportion of ingredients varied. The longer limitation period was upheld because the factories were unregistered, the manufacturing premises were undisclosed, prescribed procedure was not followed, and the record supported suppression with intent to evade duty. Exemption under Notification No. 121/94-C.E. and related proforma or Modvat credit was not finally determined because compliance with Chapter X procedure and the substantive conditions of the notification needed fresh factual verification, with consequential reworking of duty, penalty, and fine if required. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105977